自1987年我国实行了“划分税种、核定收支、分级包干”的财政管理体制改革以来,国家财政在国民收入分配中所占比重日趋下降,各地出于增加本地方财税收入的目的,盲目扩大对价高利大产品的生产投资,出现了投资膨胀、结构失衡、效益低下、国家宏观失控等现象,为改变这种情况,我认 Since 1987, when China introduced the “reform of the fiscal management system of dividing taxes, approving receipts and payments and grading contracts,” the proportion of state finances in the distribution of national income has been declining. For the purpose of increasing local revenues and taxes, In order to change this situation, I blindly expanded the investment in the production of large-value products with high prices and brought about the phenomena of investment expansion, structural imbalance, inefficiency and macro-control of the state.